Rebate item 412.11 (the rebate which allowed duty and VAT free imports of PPE a few months ago) has been reactivated to allow the various varieties of the Covid vaccine to enter South Africa without attracting VAT. The duty-free status will remain in place while the state of disaster is in place or or the rebate is withdrawn by ITAC, whichever comes first.
The certificate issued by ITAC can simply be used by importers. It is not necessary to apply for a special permit from ITAC.
This rebate applies only to imports, and output VAT still needs to be charged on the sale of the vaccine.
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